(1)When an instrument brought to the Collector under section 31, is in his opinion, one of a description chargeable with duty, and-(a)the Collector determines that it is already fully stamped, or(b)the duty determined by the Collector under section 31, or such sum as with the duty already paid in respect of the instrument, is equal to the duty, so determined has been paid,the Collector shall certify by endorsement on such instrument that the full duty [(stating the relevant Article of Schedule I and the amount)] [These brackets, words and figure were substituted for the brackets and words '(stating the amount)' by Maharashtra 27 of 1985, Section 18(a), (w.e.f. 10.12.1985).] with which it is chargeable has been paid(2)When such instrument is, in his opinion, not chargeable with duty, the Collector shall certify in manner aforesaid that such instrument is not so chargeable.(3)[Subject to the provisions of section 53-A, any instrument upon which an endorsement has been made] [These words were substituted for the words 'Any instrument upon which an endorsement has been made' by Maharashtra 27 of 1985, Section 18(b), (w.e.f. 10.12.1985).] under this section, shall be deemed to be duly stamped or not chargeable with duty, as the case may be; and, if chargeable with duty, shall be receivable in evidence or otherwise, and may be acted upon and registered as if it had been originally duly stamped:Provided that nothing in this section shall authorise the Collector to endorse-(a)any instrument executed or first executed in the State and brought to him after the expiration of one month from the date of its execution or first execution as the case may be;(b)any instrument executed or first executed out of the State and brought to him after the expiration of three months after it has been first received in this State; or(c)any instrument chargeable with the duty of twenty naye paise or less when brought to him, after the drawing or execution thereof, on paper not duly stamped.
